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TMI Blog2021 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant against the order of the Commissioner of Customs (Preventive), Trichy, in Order-in-Original No. 2/2020 (CB) dated 02.06.2020 whereby, the Commissioner has imposed a penalty of Rs. 50,000/- on the appellant, under Regulation 18 of Customs Broker Licensing Regulation ('CBLR' for short), 2018. 2. The only issue in this appeal is, whether the Revenue was justified in imposing penalty un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings itself is irregular and consequently no penalty was exigible. 1. Masterstroke Freight Forwarders Pvt. Ltd. Vs, Commissioner 2016 (332) ELT 300 (Mad.) 2. Sowparnika Shipping Services Vs. CC, Chennai 2017 (352) ELT 286 (Mad.) 3. Kalki Shipping Associates Vs. CC, Chennai 2019 (368) ELT 319 (MAD.) 4. Sabin Logistics Pvt. Ltd.,Mr. S. Loganathan Vs. Commissioner of Customs. 2019 (4) TMI 171 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no dispute here that the SCN was issued on 15.10.2019, which is clearly beyond the prescribed 90 days statutory period. Hon'ble jurisdictional High Court in the case of M/s. Sabin Logistics Pvt. Ltd., Mr. S. Loganathan Vs. Commissioner of Customs - 2019 (4) TMI 1713, after noticing its own earlier decisions and also the decisions of the Hon'ble Delhi High Court, has reiterated the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcuse pretended by the adjudicating authority that some of the documents required translation, is no ground to endorse inaction in the non-issuance of SCN within 90 days. The authorities are expected to adhere to the time limit and the Regulation in question does not carve out any exceptions and hence, the reasons given by the Commissioner cannot be accepted. 7. In view of the above, the notice h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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